2025:UHC:7026-DB SL. No. Date Office Notes, reports, orders or proceedings or directions and Registrar’s order with Signatures COURT’S OR JUDGE’S ORDERS WPMB/612/2025 Hon’ble Manoj Kumar Tiwari, J. Hon’ble Subhash Upadhyay, J. 1. Mr. Tushar Upadhyaya, learned counsel for the petitioner. 2. Ms. Pooja Banga, learned Brief Holder for the State of Uttarakhand. 3. Mr. Shobhit Saharia, learned counsel for respondent nos. 2 & 3. 4. Petitioner is a taxable person, registered under Central GST Act, 2017. His GST registration was cancelled vide order dated 26.02.2023. Thus, feeling aggrieved by the cancellation order, he has approached this Court. 5. The show cause notice issued to petitioner (annexure no. 3 to the writ petition) indicates that his GST registration was cancelled due to non furnishing of GST return for six consecutive months. 6. Learned counsel for the petitioner relied upon a final order passed by coordinate Bench of this Court in WPMB No. 39 of 2025 and also a final order passed by learned Single Judge in WPMS No. 3283 of 2024 for contending that petitioner be permitted to move an application seeking revocation of the cancellation order. 7. Mr. Shobhit Saharia, learned counsel for respondent nos. 2 & 3 and Ms. Pooja Banga, learned Brief Holder for 2025:UHC:7026-DB the State of Uttarkhand submit that they don’t have any objection if writ petition is disposed of by permitting petitioner to move appropriate application for revocation of cancellation order. 8. Accordingly, the writ petition is disposed of by permitting petitioner to move an application for revocation of the cancellation order. If he makes such application within two weeks from today and also furnishes all the pending returns and deposits unpaid tax along with interest and amount of penalty, the Competent Authority shall consider the petitioner’s prayer for revocation as per law within four weeks from the date of receipt of such application. (Subhash Upadhyay, J.) (Manoj Kumar Tiwari, J.) 11.08.2025 Aswal NITI RAJ SINGH ASWAL Digitally signed by NITI RAJ SINGH ASWAL DN: c=IN, o=HIGH COURT OF UTTARAKHAND, ou=HIGH COURT OF UTTARAKHAND, 2.5.4.20=eacc6757ee7881e933ff8934f07477005aa85f9802a3a08b08d136 9512ea30f3, postalCode=263001, st=UTTARAKHAND, serialNumber=44EB54CBF00B7698CB6F10C2CE3D26F5C22DACF4F4610C 1FE58A58531726FBB0, cn=NITI RAJ SINGH ASWAL Date: 2025.08.11 05:06:51 -07'00' 2025:UHC:7026-DB